Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 1971 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1971 (9) TMI 185 - HC - Indian LawsExtract: .......e on the payer which he otherwise does not have, the licence fee is a fee if there is no such privilege and the licence and the licence fee are merely for the purpose of control in the common interest, then the licence fee is a tax notwithstanding its name as a fee. With the aforesaid clarifications, I agree with the judgment of my learned brother.
|